Case 1: Anne runs a retail clothing shop. She is registered for VAT and is in process of completing her VAT return for the quarter ended December 31 2017. The following information is available. All figures are exclusive of VAT and subject to standard rate of tax unless stated otherwise: a. Cash sales amounted to 42,000, of which 40,000 was in respect of sales of adult clothing (standard rated) and 4,000 was in respect of sales of children's clothing (zero rated). All sales were made to the members of general public. b. Sales invoices totaling 12,000 (before any discount) were issued in respect of credit sales. These sales are standard rated sales. Anne states on her invoice that there is a 5% discount for payment within one month of the date of sales invoice. 90% of the customers pay within this period. c. Dispatched goods of 4,000 to a customer in Germany who is a VAT registered there. d. Standard-rated expenses 14,500 including 1,800 for entertaining UK customers and 1,000 for entertaining overseas customers e. Standard-rated purchases amounted to 23,000 inclusive of VAT f. Sold a car for 8,000 which had been used partly for private purposes. g. During the quarter, Anne spent 2,600 on mobile telephone calls, of which 40% related to private calls. h. On December 15, 2017, she purchased a new heating unit for use in shop for 3,000. j. i. She sold some old furniture items used in the trade for 5,600 during the quarter On November 31, Anne wrote off two impairment losses which were in respect of standard rated sales. The first impairment loss for 780, and was in respect of a sales invoice which had been due for the payment on May 15, 2017. The second impairment loss was for 660, and was in respect of a sales invoice which had been due for payment on September 15, 2017. Required: Compute the amount of input and/or output VAT in each of the above transactions and total VAT payable by Anne for the quarter ended December 31 2017. Case 1: Anne runs a retail clothing shop. She is registered for VAT and is in process of completing her VAT return for the quarter ended December 31 2017. The following information is available. All figures are exclusive of VAT and subject to standard rate of tax unless stated otherwise: a. Cash sales amounted to 42,000, of which 40,000 was in respect of sales of adult clothing (standard rated) and 4,000 was in respect of sales of children's clothing (zero rated). All sales were made to the members of general public. b. Sales invoices totaling 12,000 (before any discount) were issued in respect of credit sales. These sales are standard rated sales. Anne states on her invoice that there is a 5% discount for payment within one month of the date of sales invoice. 90% of the customers pay within this period. c. Dispatched goods of 4,000 to a customer in Germany who is a VAT registered there. d. Standard-rated expenses 14,500 including 1,800 for entertaining UK customers and 1,000 for entertaining overseas customers e. Standard-rated purchases amounted to 23,000 inclusive of VAT f. Sold a car for 8,000 which had been used partly for private purposes. g. During the quarter, Anne spent 2,600 on mobile telephone calls, of which 40% related to private calls. h. On December 15, 2017, she purchased a new heating unit for use in shop for 3,000. j. i. She sold some old furniture items used in the trade for 5,600 during the quarter On November 31, Anne wrote off two impairment losses which were in respect of standard rated sales. The first impairment loss for 780, and was in respect of a sales invoice which had been due for the payment on May 15, 2017. The second impairment loss was for 660, and was in respect of a sales invoice which had been due for payment on September 15, 2017. Required: Compute the amount of input and/or output VAT in each of the above transactions and total VAT payable by Anne for the quarter ended December 31 2017